ACCOUNTING PRONOUNCEMENT

6 Months Ended

Jun. 30, 2011

ACCOUNTING PRONOUNCEMENT

ACCOUNTING PRONOUNCEMENT

NOTE 13                      ACCOUNTING PRONOUNCEMENT

In May 2011, the Financial Accounting Standards Board issued new guidance on Accounting Standards Codification 220 – Comprehensive Income which requires reclassification adjustments on the face of the financial statements from other comprehensive income to net income. This guidance is effective for interim and annual periods beginning after December 15, 2011. The amendments should be applied retrospectively and early adoption is permitted. The Partnership is in the process of assessing the impact of the new guidance to the financial statements.